The School of Real Marketing
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F9-05·F9 — Marketing Finance

Marketing Budgeting — SOV, ESOV, and the Share Laws

The productive tension

Budget disciplineandgrowth ambition

The synthesis

Marketing budgeting is neither a percentage-of-sales discipline nor a blank-cheque growth bet. It is a share-of-voice investment thesis anchored in the empirical share laws — brands that invest media share ahead of market share grow, brands that invest behind shrink. The evidence-based marketer budgets by ambition, sanity-checks by percentage, and plans by objectives.

Learning objectives

  • Compare the four main marketing budgeting methods (percentage, objectives, parity, affordable)
  • Define SOV, SOM, and ESOV precisely
  • Explain the empirical ESOV-SOM relationship from Jones, Binet & Field, Dyson
  • Apply ESOV as a budget-setting framework
  • Recognise the procyclicality trap of percentage-of-sales budgeting

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